• T215 Slips

Distribution of copies

Copy 1: Send it no later than 120 days after the day on which the past service event occurs to the Winnipeg Tax Centre, T1 Electronic Processing, Post Office Box 14000, Station Main, Winnipeg MB  R3C 3M2. Attach all required T215 Summary and T215 Segment forms.

Copy 2: Mail it to the employee's last known address no later than 120 days after the day on which the past service event occurs.

Copy 3: Keep it for your records.

Instructions for the RPP administrator

• An exempt past service pension adjustment (PSPA) is one that satisfies the conditions under section 8306 of the Income Tax Regulations.

• Complete a T215 slip whenever the cumulative total of the exempt PSPA of an employee is equal to or greater than $50 for an original information slip. Also, you have to report an amended PSPA for a plan member when the difference between the previously reported PSPA and the amended PSPA is equal to or greater than $250.

• Enter the amount rounded to the nearest dollar in box 2.

• Report code – The code in this box indicates that this slip is the original ("O"), an amended ("A"), or a cancelled slip ("C").

• For more information on the date of the past service event and on the calculation of the PSPA amount, see Guide T4104, Past Service Pension Adjustment Guide.

Personal information (including the SIN) is collected for the purposes of the administration or enforcement of the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be used or disclosed for purposes of other federal acts that provide for the imposition and collection of a tax or duty. It may also be disclosed to other federal, provincial, territorial or foreign government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties or other actions. Under the Privacy Act, individuals have the right to access their personal information, request correction, or file a complaint to the Privacy Commissioner of Canada regarding the handling of the individual's personal information. Refer to Personal Information Bank CRA PPU 005 on Info Source at canada.ca/cra-info-source.